United States of America v. Carol L. Engen

NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
UNITED STATES OF AMERICA,
Plaintiff-Appellee,
v.
CAROL L. ENGEN,
Defendant-Appellant.
and
KING COUNTY; QUALSTAR CREDIT
UNION,
Defendants,
No. 21-35804
D.C. No. 2:18-cv-00712-RSM
MEMORANDUM*
Appeal from the United States District Court
for the Western District of Washington
Ricardo S. Martinez, District Judge, Presiding
Submitted March 14, 2023**
Before: SILVERMAN, SUNG, and SANCHEZ, Circuit Judges.
* This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
** The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
FILED
MAR 17 2023
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS

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2 21-35804
Carol L. Engen appeals pro se from the district court’s summary judgment
for the United States in its action to reduce to judgment frivolous filing penalties
for tax years 2004 through 2008 and unpaid taxes, penalties, and interest for tax
years 2005 and 2007, and to enforce liens against her property. We have
jurisdiction under 28 U.S.C. § 1291. We review de novo. Hughes v. United
States, 953 F.2d 531, 541 (9th Cir. 1992). We affirm.
The district court properly granted summary judgment because the
government submitted Forms 4340 for the relevant years, and Engen failed to raise
a genuine dispute of material fact as to whether the tax and penalty assessments
were invalid. See 26 U.S.C. § 6702(a) (providing for a civil penalty of $5,000 for
filing a frivolous tax return); Fed. R. Civ. P. 36(a)(3) (providing that a matter is
deemed admitted unless party serves timely answer or objection to request for
admission); Palmer v. IRS, 116 F.3d 1309, 1312 (9th Cir. 1997) (explaining that
the IRS’s deficiency determinations are generally entitled to a presumption of
correctness unless the taxpayer submits competent evidence that the assessments
were “arbitrary, excessive, or without foundation”); Hughes, 953 F.2d at 535
(absent contrary evidence, official certificates, such as a Form 4340, constitute
proof of fact that assessments were actually and properly made). Engen does not
dispute the government’s contention that her arguments regarding the validity of
the liens are moot because Engen sold the property, and the liens were removed.

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3 21-35804
We reject as without merit and unsupported by the record Engen’s
contentions regarding joinder of the Internal Revenue Service (“IRS”); the district
and bankruptcy courts’ alleged operation in a “secret jurisdiction”; Engen’s alleged
tender of payment in the form of a letter of credit; the IRS’s alleged refusal to issue
refunds; Engen’s disputed status as a taxpayer; the district court’s denial of her
motions to recuse; and alleged judicial bias.
We do not consider matters not specifically and distinctly raised and argued
in the opening brief, or arguments and allegations raised for the first time on
appeal. See Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009).
AFFIRMED.

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